Plastic Omnium // 2021 Universal Registration Document

CONSOLIDATED FINANCIAL STATEMENTS 2021 Consolidated financial statements at December 31, 2021

VOTING RIGHTS OF THE MAIN SHAREHOLDER BURELLE SA IN COMPAGNIE PLASTIC OMNIUM SE 5.2.1.2 The 400,000 Plastic Omnium shares acquired by Burelle SA during the first quarter of 2019 hold double voting rights since the end of March 2021, increasing Burelle SA voting rights to 73.28% in 2021 that explains the change of more than +0.5 points over the period. Voting rights of the main shareholder Burelle SA over the reference periods:

December 31, 2021 December 31, 2020

Voting rights of Burelle SA

73.28%

72.77%

5.2.1.3

NOTE TO THE STATEMENT OF OTHER COMPREHENSIVE INCOME – NET PROFIT (LOSS) OF THE PERIOD ATTRIBUTABLE TO OWNERS

OF THE PARENT COMPAGNIE PLASTIC OMNIUM SE

Net other comprehensive income of the period: Net other comprehensive income in the period attributable to owners of the parent amounted to €115,455 thousand at December 31, 2021 compared with -€178,137 thousand at December 31, 2020.

Net profit (loss) of the period: Net profit of the period attributable to owners of the parent amounted to €76,076 thousand at December 31, 2021 compared with -€150,466 thousand at December 31, 2020.

5.2.1.4

BREAKDOWN OF “OTHER RESERVES” IN THE CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Actuarial gains/(losses) relating to defined-benefit plans

Cash-flow hedges – currency instruments

Cash-flow hedges – interest rate instruments

Retained earnings and other reserves

Attributable to owners of the parent

Fair value adjustments

In thousands of euros

AT JANUARY 1, 2020

(62,220)

(1,554)

(2,107)

28,894

2,081,762

2,044,775

Movements in 2020

(2,852)

165

2,118

(4,031)

197,787

193,187

2,237,962

AT DECEMBER 31, 2020

(65,072)

(1,389)

11

24,863

2,279,549

1 st – time application of IFRIC June 2021 – IAS 19 (1)

-

-

-

-

3,123

3,123

5

AT JANUARY 1, 2021

(65,072)

(1,389)

11

24,863

2,282,672

2,241,085

Movements in 2021

11,883

193

(301)

12,532

(355,497)

(331,190)

AT DECEMBER 31, 2021

(53,189)

(1,196)

(290)

37,395

1,927,175

1,909,895

See Notes 1.1 “Accounting standards applied”, policy 1.4.2 “Provisions for pensions and similar”, 5.2.4 “Provisions” and 5.2.5 “Provisions for pensions and other (1) post-employment benefits”.

BREAKDOWN OF “CHANGES IN THE SCOPE OF CONSOLIDATION AND RESERVES” IN THE “CONSOLIDATED STATEMENT OF CHANGES IN EQUITY” The takeover of HBPO Hicom, fully consolidated as from October 1, 2020, had no impact on the reserves “Attributable to the owners of the parent” but led to the recognition of non-controlling interests 5.2.1.5

Shareholders’ equity

Attributable to owners of the parent

Attributable to non-controlling interests

Total shareholders’ equity

In thousands of euros

Takeover of HBPO Hicom with consolidation of non-controlling interests

-

1,157

1,157

CHANGES IN THE SCOPE OF CONSOLIDATION AT DECEMBER 1, 2020

-

1,157

1,157

None

-

-

-

CHANGES IN THE SCOPE OF CONSOLIDATION AT DECEMBER 31, 2021

-

-

-

253

PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021